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NY 864276


July 10, 1991

CLA-2-95:S:N:N3D:225 864276

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of infant costumes from Taiwan

Dear Mr. August:

In your letter dated June 11, 1991, you requested a tariff classification ruling.

Two samples were submitted with your inquiry. Each costume consists of a bib and hat designed and marketed for Easter. The bib and hat are made of polyester brushed knit fabric. They are sized for infants from 0 to 24 months. The sets are imported packed for retail sale in a clear plastic package. Item number 3350 covers two assorted styles.

The first style is that of a chick. This costume consists of a yellow cap with felt wings stitched on top. The cap is trimmed in orange and has a black chick's face imprinted on the front. An elastic is attached for securing the cap to the child's head. The bib is also yellow trimmed in orange with an orange beak, black eyes and pink bow imprinted on the front.

The second style is that of a bunny. This set includes a white, hood-shaped, hat trimmed in blue with fabric pink ears protruding from the top. The bib is white, trimmed in blue and has the imprint of a bunny's face with black eyes and mouth, a pink nose and blue whiskers.

The applicable subheading for the two infant costumes will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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